2015 (6) TMI 50

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., AR ORDER Per: H K Thakur: These appeals have been filed by the appellant with respect to OIA No. OIA-CCEA-SRT-I-SSP-102-103-2013-14-U-S-85 dated 14.06.2013 passed by Commissioner (Appeals), Surat. The issue involved in these proceedings before the Adjudicating authority was payment of service tax on Tour Operator/ Rent-a-Cab Services provided by the appellant to M/s. ONGC, Surat. Both t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....994. 3. Shri J. Nair (AR) appearing on behalf of the Revenue argued that appellant did not take any service tax registration during the relevant period and department got knowledge of the services provided by appellant only through an audit of M/s. ONGC. It was strongly argued by the Learned AR that extended period is rightly invokable in these appeals and penalties have been correctly imposed.....